Annual Report · Basics
The annual report is an issuer obligation (POJK 29/2016, SEOJK 16/2021) presenting a year's performance, governance, and financials. The sustainability report (POJK 51/2017) presents economic, environmental, and social performance. The integrated report (<IR>, voluntary) combines them into one value-creation narrative. Many issuers merge them into an integrated annual report.
| Aspect | Annual Report | Sustainability Report | Integrated Report |
|---|---|---|---|
| Basis | POJK 29/2016, SEOJK 16/2021 | POJK 51/2017 | <IR> Framework (voluntary) |
| Focus | Performance, governance, financials | Economic, environmental, social | Value creation (six capitals) |
| Nature | Mandatory | Mandatory (phased) | Voluntary |
It can be presented as a part or separately. Its obligation is set by POJK 51/2017, while the annual report is governed by POJK 29/2016 and SEOJK 16/2021.
No. <IR> is a voluntary framework. Issuers may produce it while meeting annual-report and sustainability obligations.
Investors read all three; the integrated report helps by connecting strategy, performance, and sustainability in one narrative.
Yes. Many issuers publish an integrated annual report containing both annual-report and sustainability elements.
SAMCGI prepares annual, sustainability, and integrated reports for issuers and SOEs. We prepare the discipline, not promise outcomes.
Compiled June 2026 from official sources. Regulations and practices evolve; verify the latest OJK/IDX/IAI/KNKG provisions before making decisions. This page is informational, not legal or accounting advice.